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Data Protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information
, 2018 In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax ...
Wöhrer, Viktoria,
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Can we talk about digital economy taxation without Improved administrative cooperation between countries? [PDF]
Pravni Zapisi, 2022 Finding the right rules for taxation of corporate income in digital economy has been at the centre of attention of international tax community. Three proposals have received most attention, even though it is still uncertain whether any of them would be ...
Ivanov Iva
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Jurnal Public Policy, 2023 The Automatic Information Exchange policy implemented in Indonesia since 2018 has found obstacles in the utilization and processing of AEoI data. This research aims to analyze the effectiveness and factors that influence the effectiveness of AEoI policy ...
Nadya Farina Wahyudi, Maria RUD Tambunan
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Правоприменение, 2023 The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion.
G. P. Tolstopyatenko, S. S. Ageev
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Taxpayers' confidentiality and privacy rights in the international exchange of tax information [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The exchange of tax information is a distinctive feature of international tax cooperation processes. The trend of intensive communication between the national tax administrations has been a political priority in economically developed countries.
Anđelković Mileva
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Development of Automatic Dual Sequence Control Temporary Immersion Bioreactor Systems for Micropropagation Coelogyne pandurata Lindl. [PDF]
BIO Web of Conferences, 2023 Coelogyne pandurata Lindl. is an endemic orchid species of Indonesia from East Kalimantan and Papua. It is locally known as the “black orchid” due to the distinctive black coloration on its labellum with intricate green and hairy lines.
Rahayu Anisa Dewi +9 more
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International Journal of Business, Economics, and Social Development, 2022 Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping.
Tivana Arbiani Candini +3 more
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Semantic IFC Data Model for Automatic Safety Risk Identification in Deep Excavation Projects
Applied Sciences, 2021 Safety risk identification throughout deep excavation construction is an information-intensive task, involving construction information scattered in project planning documentation and dynamic information obtained from different field sensors.
Yongcheng Zhang +2 more
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Impact analysis of automatic exchange of financial information in tax matters for business and natural persons [PDF]
, 2022 The paper analyzes the legal relationship connected with the development of instruments for automatic exchange of tax information, which are being developed at the OECD level.
Levashenko A.D. +3 more
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Institutiones Administrationis, 2023 The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
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